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All Journal Jurnal Kontemporer Akuntansi
Yustina Peniyanti Jap
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Economics, Econometrics & Finance Social Sciences

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PROFITABILITAS, STRUKTUR MODAL DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN DI BURSA EFEK INDONESIA PERIODE 2017-2020 Ryan Julian; Estralita Trisnawati; Yustina Peniyanti Jap
Jurnal Kontemporer Akuntansi Volume 4, No.1, Maret 2024
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

The research conducted aims to analyze and find the effect of profitability, capital structure, liquidity and companysize on firm value in Food and Beverage sub-sector companies on the Indonesia Stock Exchange for the period2017–2020. The research method that was be used in this study is a quantitative descriptive method andverification. The research samples were 25 companies in the food and beverage sub-sector on the Indonesia StockExchange (IDX) with 100 observations. Testing the data using panel data regression data analysis with Eviews. Theresults of the research show that profitability (ROA) has a positive and significant effect on firm value. Capitalstructure (DER) and firm size (SIZE) have a negative and significant effect on firm value. Meanwhile, liquidity (CR)has no effect on company value in food and beverage sub-sector companies on the IDX for the 2017-2020 period.
PENGARUH LEVERAGE, TAX HAVEN, DAN KEPEMILIKAN MANAJERIAL TERHADAP AGRESIVITAS PAJAK DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI Chyntialie; Ngadiman; Yustina Peniyanti Jap
Jurnal Kontemporer Akuntansi Vol. 5 No. 1 (2025): Volume 5, No.1, Maret 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

The purpose of this research is to determine the effect of Leverage, Tax Haven and Managerial Ownership on Tax Aggressiveness with Independent Commissioner as Moderating Variable. This study uses secondary data taken from the official IDX website. This study used 105 samples, namely manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) during the period 2016 – 2020. The results of this study indicate that Leverage, Tax Haven and Managerial Ownership have a positive effect on Tax Aggressiveness with Independent Commissioners as Variables Moderation.
Co-Authors Chyntialie Estralita Trisnawati Ngadiman Ryan Julian